The lodge system is required
Local chapters chartered by a parent organization, with genuine self-government and ritual. An organization without that structure does not qualify, whatever it calls itself.
Tax-Exempt Formation
501(c)(10) Domestic Fraternal Societies
A 501(c)(10) is a domestic fraternal society operating under the lodge system, whose earnings are devoted to charitable, religious, educational, or fraternal purposes — and which does not provide insurance benefits to its members.
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“We were so grateful for Breanna’s work for our small non-profit. Kind, clear, and reliable!”
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Form your 501(c)(10)
Tell us about your society. We usually reply the same business day.
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Book a ConsultationYou’re not hiring a filing service.You’re working with an attorney.
Legacy Path Law focuses on nonprofit, business, and intellectual property law. Your matter is handled by an attorney — not simply an online filing platform.
The attorneys who will handle your matter
Founding partners Breanna McCarthy and Channing Thomas work in nonprofit and tax-exempt law every day. Breanna is a member of The Florida Bar; Channing is a member of the Virginia State Bar and clerked at the North Carolina Court of Appeals and the Supreme Court of Virginia.
Your matter is handled by an admitted attorney, not an intake team and not a filing service.
501(c)(10) Formation
$2,999Complete formation package • state filing fees included
- Confirmation that 501(c)(10) is the right section for you
- Name availability search
- Articles of Incorporation prepared and filed
- Purpose language drafted for 501(c)(10)
- Federal EIN (FEIN) registration
- IRS Form 1024 preparation and submission
- Bylaws and governance document templates
- Conflict of interest policy template
- Responses to IRS follow-up questions
- State filing fees included
Flat fee • state filing fees included • no surprise add-ons
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What a 501(c)(10) is for
Section 501(c)(10) covers domestic fraternal societies, orders, and associations operating under the lodge system, where net earnings are devoted exclusively to religious, charitable, scientific, literary, educational, and fraternal purposes.
“Lodge system” has a specific meaning: the organization must operate through local branches, chartered by a parent body and largely self-governing, rather than as a single undivided entity.
The line between 501(c)(10) and 501(c)(8)
This is the distinction that decides which section you file under. A 501(c)(8) fraternal beneficiary society provides life, sick, or accident benefits to its members. A 501(c)(10) does not — it devotes its earnings to charitable and fraternal purposes instead, though it may arrange insurance for members through a separate carrier.
Choosing How to Form Your Nonprofit
Forming a nonprofit is two separate jobs: creating the entity under state law, and obtaining federal tax exemption from the IRS. Cheaper routes usually cover the first and leave you the second, which is the part where mistakes are expensive to undo.
| Feature | Do It Yourself | Online Filing Service | Full-Service Law Firm |
|---|---|---|---|
| Cost | Lowest upfront cost | Moderate, with add-on fees | Flat fee, agreed in writing |
| State incorporation | You prepare and file | Filed from a template | Attorney-prepared and filed |
| IRS-required language | Commonly missed | Generic boilerplate | Drafted for your purpose |
| Form 1023 or 1023-EZ | You decide and file | Often an upsell | Eligibility assessed, then filed |
| Bylaws & conflict policy | Downloaded templates | Templates, if included | Drafted for your organization |
| Board composition | No guidance | No guidance | Reviewed against IRS expectations |
| IRS follow-up questions | Handled on your own | Additional fees to assist | Responses included |
| Best for | Experienced founders | Simple, low-budget filings | Getting it right the first time |
Amending organizing documents after filing costs more than drafting them correctly, and a denied application means paying the IRS user fee again.
How 501(c)(10) Formation Works
The section has three moving parts: the lodge system, the charitable use of earnings, and the absence of member insurance benefits. All three belong in the documents.
Confirm the Section
We check the lodge structure and how earnings are used, and confirm that 501(c)(10) rather than 501(c)(8) is the right section for you.
Organizing Documents
Articles and bylaws with the fraternal purpose, lodge structure, and the charitable dedication of net earnings.
Charitable Fund Setup
How charitable funds are held, accounted for, and distributed, so deductible contributions stay defensible.
Form 1024 Application
Prepared and submitted with the narrative and financial detail, and we handle IRS correspondence through determination.
Who this is for
A 501(c)(10) is a fraternal society that operates under a lodge system and devotes its earnings to charitable purposes — and does not provide insurance benefits to members. That last point is what separates it from a 501(c)(8).
This is the right fit
A lodge system, charitable purposes, no member insurance.
- A domestic fraternal society, order, or association with a lodge system
- Active local lodges or chapters with participating members
- Net earnings devoted to religious, charitable, scientific, literary, educational, or fraternal purposes
- You do not provide life, sickness, or accident benefits to members
- You want donations for charitable purposes to be deductible
You likely need a different page
You do provide member benefits, or there is no lodge.
- You provide insurance-type benefits to members — see 501(c)(8)
- An employee benefit fund — see 501(c)(9)
- A social or recreational club — see 501(c)(7)
- A straightforward charity — see 501(c)(3) formation
- You need to register before fundraising — see solicitation registration
Contributions to a 501(c)(10) are generally deductible when used exclusively for charitable purposes. Keeping those funds separately accounted for is what makes that hold up.
What to Get Right at Formation
The issues that most often cause trouble later, addressed at the start.
No member benefits
Providing insurance benefits to members moves you into 501(c)(8). A 501(c)(10) may arrange coverage through an outside carrier, but cannot underwrite it.
Deductible gifts, in one direction
Contributions to a 501(c)(10) can be deductible when used exclusively for charitable purposes under the relevant rules. Dues and payments for member benefits are not.
Not sure this is your section?
These categories overlap more than they look like they do, and the wrong choice is expensive to unwind. Tell us what your organization actually does and we will tell you which section fits — before you pay for anything. Ask us first.
501(c)(10) Questions
What is the lodge system?
Operating through local branches or chapters, chartered by a parent body, with genuine self-government and typically a ritualistic form of organization. It is a requirement, not a description.
What is the difference between 501(c)(8) and 501(c)(10)?
A 501(c)(8) provides life, sick, or accident benefits to its members. A 501(c)(10) does not, and instead devotes its net earnings to charitable, religious, educational, and fraternal purposes.
Are donations to a fraternal society deductible?
They can be, where the contribution is used exclusively for charitable purposes. Membership dues and payments for benefits are not deductible.
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We came to Legacy Path after experiencing significant difficulties with another firm, including important work that had not been properly completed. Legacy Path stepped in, carefully reviewed what had been done, identified the outstanding issues, and took the necessary action to bring the matters to completion.
What impressed me most was their willingness to take ownership of the process. Rather than making excuses or focusing on the problems created by the previous firm, they focused on solutions, communication, and getting the work done correctly.
Their team has been professional, knowledgeable, responsive, and dependable throughout the entire process. After the experience we previously encountered, it was refreshing to work with a law firm that understands the importance of accountability and client service.
I am extremely pleased with the service we received and sincerely appreciate Legacy Path Law Firm for stepping in and successfully completing work that had previously been left unresolved.
I would confidently recommend Legacy Path Law Firm to anyone looking for a legal team that follows through on its commitments and genuinely takes care of its clients."
We came to Legacy Path after experiencing significant difficulties with another firm, including important work that had not been properly completed. Legacy Path stepped in, carefully reviewed what had been done, identified the outstanding issues, and took the necessary action to bring the matters to completion.
What impressed me most was their willingness to take ownership of the process. Rather than making excuses or focusing on the problems created by the previous firm, they focused on solutions, communication, and getting the work done correctly.
Their team has been professional, knowledgeable, responsive, and dependable throughout the entire process. After the experience we previously encountered, it was refreshing to work with a law firm that understands the importance of accountability and client service.
I am extremely pleased with the service we received and sincerely appreciate Legacy Path Law Firm for stepping in and successfully completing work that had previously been left unresolved.
I would confidently recommend Legacy Path Law Firm to anyone looking for a legal team that follows through on its commitments and genuinely takes care of its clients."
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"Breanna was instrumental in helping our nonprofit build a strong legal foundation from the very beginning. She guided us through changing our organization's name, establishing our foreign entity registrations, and navigating the legal requirements that come with a growing national nonprofit.
She took the time to explain complex legal matters in plain language, making sure our board understood every step before moving forward. Her work gave us confidence that our organization was structured correctly and positioned for future growth.
I would highly recommend Breanna to any nonprofit or business looking for an attorney who is professional, thorough, and a trusted advisor. We truly appreciate everything she did to help Latino Professionals in Aerospace get off the ground legally and set us up for long term success."
She took the time to explain complex legal matters in plain language, making sure our board understood every step before moving forward. Her work gave us confidence that our organization was structured correctly and positioned for future growth.
I would highly recommend Breanna to any nonprofit or business looking for an attorney who is professional, thorough, and a trusted advisor. We truly appreciate everything she did to help Latino Professionals in Aerospace get off the ground legally and set us up for long term success."
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What I appreciate most is that she's not only incredibly knowledgeable, but also someone I genuinely trust. Anytime a legal question comes up, she's my first call. She takes the time to explain everything clearly, provides practical advice, and always has my best interests in mind.
Having someone in your corner who is responsive, professional, and truly invested in your success is invaluable. Breanna has been exactly that for me, and I wouldn't hesitate to recommend her to anyone looking for an outstanding attorney."
What I appreciate most is that she's not only incredibly knowledgeable, but also someone I genuinely trust. Anytime a legal question comes up, she's my first call. She takes the time to explain everything clearly, provides practical advice, and always has my best interests in mind.
Having someone in your corner who is responsive, professional, and truly invested in your success is invaluable. Breanna has been exactly that for me, and I wouldn't hesitate to recommend her to anyone looking for an outstanding attorney."
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Exceptional Legal Counsel
"I worked with Breanna for two years supporting my nonprofit and can confidently attest that she is one of the best lawyers in the industry. She is exceptionally thorough, highly responsive, and brings an outstanding level of attention to detail to every matter.
Breanna is also thoughtful, strategic, and consistently focused on delivering the highest quality work. I would recommend her without hesitation to any organization seeking exceptional legal counsel."
Breanna is also thoughtful, strategic, and consistently focused on delivering the highest quality work. I would recommend her without hesitation to any organization seeking exceptional legal counsel."
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"We thoroughly enjoyed working with Breanna. She was very detail oriented, collaborative, and had deep subject matter expertise in helping our state associations get their nonprofit paperwork in order and set up for success.
Breanna made difficult administrative tasks seem easy, and all of this with a smile. She was a trusted resource for our work, and I'm happy to highly recommend her to others."
Breanna made difficult administrative tasks seem easy, and all of this with a smile. She was a trusted resource for our work, and I'm happy to highly recommend her to others."
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Highly Recommend
"We were so grateful for Breanna's work for our small non-profit. Kind, clear, and reliable! Highly recommend!"
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Let’s get your organization formed correctly.
Flat fee, state filing fees included, and a clear answer on whether 501(c)(10) is the right section before any work begins.
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